Calendar._DN = new Array ("Pühapäev", "Esmaspäev", "Teisipäev", "Kolmapäev", "Neljapäev", "Reede", "Laupäev", "Pühapäev"); Calendar._SDN = new Array ("P", "E", "T", "K", "N", "R", "L", "P"); Calendar._FD = 0; Calendar._MN = new Array ("Jaanuar", "Veebruar", "Märts", "Aprill", "Mai", "Juuni", "Juuli", "August", "September", "Oktoober", "November", "Detsember"); Calendar._SMN = new Array ("Jan", "Veebr", "Mär", "Apr", "Mai", "Jun", "Jul", "Aug", "Sept", "Okt", "Nov", "Dets"); Calendar._TT = {};Calendar._TT["INFO"] = "Info kalendri kohta"; Calendar._TT["ABOUT"] = "DHTML Date/Time Selector\n" + "(c) dynarch.com 2002-2005 / Author: Mihai Bazon\n" + "For latest version visit: http://www.dynarch.com/projects/calendar/\n" + "Distributed under GNU LGPL. See http://gnu.org/licenses/lgpl.html for details." + "\n\n" + "Kuupäeva valimine:\n" + "- Aasta valimiseks kasuta nuppe « ja »\n" + "- Kuu valimiseks kasuta nuppe < ja >\n" + "- Kiiremaks valimiseks hoia hiire nuppu mõne ülevalasuva nupu peal."; Calendar._TT["ABOUT_TIME"] = "\n\n" + "Time selection:\n" + "- Click on any of the time parts to increase it\n" + "- or Shift-click to decrease it\n" + "- or click and drag for faster selection."; Calendar._TT["PREV_YEAR"] = "Kliki eelmisele aastale liikumiseks. Aastate nimekirja nägemiseks kliki ja hoia kursorit all."; Calendar._TT["PREV_MONTH"] = "Kliki eelmisele kuule liikumiseks. Kuude nimekirja nägemiseks kliki ja hoia kursorit all."; Calendar._TT["GO_TODAY"] = "Mine tänasele"; Calendar._TT["NEXT_MONTH"] = "Kliki järgmisele kuule liikumiseks. Kuude nimekirja nägemiseks kliki ja hoia kursorit all."; Calendar._TT["NEXT_YEAR"] = "Kliki järgmisele aastale liikumiseks. 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10.11.2020 Teisipäev

Vandeaudiitori vea puhul aastad ei loe

Riigikohus tegi 28. septembril 2020 otsuse haldusasjas nr 3-17-378, milles vandeaudiitor X oli esitanud kaebuse, tühistamaks rahandusministri käskkirja, millega temalt oli võetud vandeaudiitori kutse.

Grete-Kai Teeäär, jurist, Mihkel Gaver, vandeadvokaat, advokaadibüroo GAVER
Grete-Kai Teeäär, jurist, Mihkel Gaver, vandeadvokaat, advokaadibüroo GAVER Foto: erakogu

Asjaolud

Kõnealune vaidlus sai alguse sellest, et audiitorettevõte Y auditeeris 2010. aastal Eesti Riikliku Nukuteatri tellimusel kahe Euroopa Liidu (EL) programmist toetust saanud projekti tulude ja kulude õigsust ja vastavust toetuse andmise nõuetele ning audiitorettevõtte Y nimel allkirjastas aruanded füüsilisest isikust vandeaudiitor X (kaebaja).

Mõni aasta hiljem tellis Euroopa Komisjon mõlema projekti auditi, mille käigus valminud aruande kohaselt ei vastanud projektide deklareeritud kuludest osa siiski...


Juurdepääs käesolevale materjalile on finants- ja õigusajakirja RUP tellijatel.

Küsi nõu!

  Esita küsimus

Saada vihje

Hea lugeja, meie eesmärk on teha just sellist ajakirja, nagu sulle meeldib. Pane kirja soovitud teemad ning dokumendivormid, mida tahaksid siit leida. Tehkem koostööd!
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